Sonstiges
Sonstiges
18 February 2025

Accountancy Europe:
Guide for SMEs on the AI Regulation

With the entry into force of the EU Regulation on Artificial Intelligence (AI Regulation) on August 1, 2024, comprehensive rules for the use of AI systems were introduced. These will take effect gradually. Chapters I and II of the AI Regulation, which concern ensuring the AI competence of users of AI applications and the cessation of prohibited AI practices, kicked off on February 2, 2025.

All companies, including small and medium-sized enterprises (SMEs), that fall under the scope of this regulation must check whether the requirements apply to them and ensure compliance.

Checklist for assessing the Impact of the AI Regulation

Accountancy Europe has taken this as an opportunity to publish a guide as an overview of the key provisions of the AI Regulation - with a particular focus on the impact on SMEs. Audit firms themselves can also use AI systems and are therefore subject to the regulatory requirements of the AI Regulation.

The guide also contains a simple checklist to help SMEs and their auditors assess the potential impact of the regulation.

Basic information on the AI Regulation can also be found in the WPK's questions and answers on the use of artificial intelligence in auditing practice (question 2.1. – in German).

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